Docket No.: [To be assigned by COTA]
Tax Year(s): [YYYY–YYYY]
In the Matter of the Appeal of
[TAXPAYER LEGAL NAME],
a [State] [Entity Type]
with its principal place of business at [Address]
(“Taxpayer” or “Petitioner”)
v.
COLORADO DEPARTMENT OF REVENUE,
Division of Taxation
(“Department” or “Respondent”)
Effective Filing Date: [MM/DD/YYYY]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1 Jurisdiction & Venue
3.2 Timeliness of Appeal
3.3 Statement of Facts
3.4 Grounds for Appeal
3.5 Requested Relief - Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Certificate of Service
- Verification
[// GUIDANCE: Remove the Table of Contents if local filing rules prohibit or restrict tables.]
1. DOCUMENT HEADER
1.1 Parties
a. Petitioner: [TAXPAYER LEGAL NAME], a [State] [Entity Type] (“Taxpayer”).
b. Respondent: Colorado Department of Revenue, Division of Taxation (“Department”).
1.2 Recitals
A. On [Date of Assessment], the Department issued a final notice of tax assessment (the “Assessment”) against Taxpayer in the amount of $[Amount], plus statutory interest and penalties.
B. Pursuant to Colorado law, Taxpayer timely protested the Assessment, resulting in a Final Determination dated [Date of Determination] (the “Final Determination”).
C. Taxpayer hereby files this Notice of Appeal and Petition for Review (“Petition”) with the Colorado Office of Tax Appeals (“COTA”), seeking reversal, modification, or other appropriate relief.
D. The filing of this Petition operates as an automatic stay of collection activity on the disputed portion of the Assessment, subject to any statutory security requirements.
1.3 Purpose
This Petition sets forth Taxpayer’s grounds for appeal, preserves all objections to the Assessment, and satisfies all jurisdictional prerequisites for review by COTA.
2. DEFINITIONS
For ease of reference, capitalized terms shall have the meanings set forth below:
“Assessment” – The tax, interest, and penalty amounts stated in the Department’s notice of assessment dated [Date].
“Burden of Proof” – The obligation of Taxpayer to establish by a preponderance of the evidence that the Assessment is incorrect in whole or in part.
“Collection Stay” – The statutory suspension of enforced collection actions against Taxpayer for the disputed portion of the Assessment upon the timely filing of this Petition.
“Final Determination” – The Department’s written decision dated [Date] upholding, modifying, or otherwise addressing the Assessment.
“Tribunal” – The Colorado Office of Tax Appeals.
[// GUIDANCE: Add or delete defined terms as needed for the specific tax and factual context.]
3. OPERATIVE PROVISIONS
3.1 Jurisdiction & Venue
a. This Tribunal has exclusive jurisdiction over this matter pursuant to applicable Colorado tax statutes and the state Administrative Procedure Act.
b. Venue is proper in Denver County, Colorado, where COTA maintains its principal offices.
3.2 Timeliness of Appeal
Taxpayer received the Final Determination on [Date of Receipt]. This Petition is filed within the statutory [30/60]-day appeal period, rendering it timely.
3.3 Statement of Facts
- Taxpayer is engaged in [Describe Business Activity] and duly registered with the Colorado Secretary of State.
- The Department performed an audit for the tax period(s) at issue and issued the Assessment alleging underpayment of [Type of Tax].
- Taxpayer timely protested the Assessment, providing documentation that the Department allegedly failed to credit certain exemptions, deductions, or apportionment factors.
- After an informal conference, the Department issued the Final Determination sustaining the Assessment in material part.
3.4 Grounds for Appeal
Taxpayer asserts the following non-exclusive grounds:
a. Erroneous Legal Interpretation – The Department misapplied the governing statutes and regulations regarding [Identify Issue, e.g., sourcing of sales, nexus, exemption qualification].
b. Computational Errors – The Assessment includes mathematical errors totaling $[Amount].
c. Violation of Constitutional Protections – The Assessment imposes a tax in violation of the Commerce Clause / Due Process Clause because [Brief Explanation].
d. Procedural Irregularities – The Department failed to follow required audit and notice procedures, prejudicing Taxpayer’s substantive rights.
3.5 Requested Relief
Taxpayer respectfully requests that the Tribunal:
1. Reverse or reduce the Assessment to $[Revised Amount] or such other amount as the evidence warrants;
2. Abate associated penalties and interest;
3. Confirm the Collection Stay pending final disposition;
4. Award reasonable costs and attorney fees as allowed by law; and
5. Grant such further relief as the Tribunal deems just and proper.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority – Taxpayer represents that the undersigned has full authority to file this Petition on its behalf.
4.2 Accuracy – Taxpayer warrants that, to the best of its knowledge, the factual statements herein are true, correct, and complete.
4.3 Survival – The representations and warranties herein shall survive until final resolution of this matter.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation – Taxpayer shall timely produce documents, witness lists, and other evidence as may be ordered by the Tribunal.
5.2 Notice of Changes – Taxpayer shall promptly notify the Tribunal and the Department of any material change in address or corporate status.
5.3 Non-Retaliation – The Department shall refrain from retaliatory audits or assessments relating to the tax periods under appeal, except as otherwise provided by law.
6. DEFAULT & REMEDIES
6.1 Events of Default
a. Failure of Taxpayer to comply with discovery orders.
b. Failure of the Department to timely produce its audit file.
6.2 Cure Period
The defaulting party shall have [10] days after written notice to cure any default.
6.3 Remedies
Upon uncured default, the Tribunal may impose appropriate sanctions, including but not limited to dismissal, entry of default judgment, or evidentiary exclusions.
7. RISK ALLOCATION
7.1 Indemnification (Taxpayer Burden of Proof)
Taxpayer acknowledges that it bears the Burden of Proof with respect to all disputed factual issues, except where statutory presumptions shift such burden to the Department.
7.2 Limitation of Liability
The maximum liability of Taxpayer in this proceeding shall not exceed the amount of tax, interest, and penalties lawfully determined to be due for the periods at issue.
7.3 Force Majeure
Neither party shall be liable for delays in compliance caused by acts of God, war, or other events outside its reasonable control, provided prompt notice is given.
8. DISPUTE RESOLUTION
8.1 Governing Law
This proceeding shall be governed by the tax laws of the State of Colorado and the Colorado Administrative Procedure Act.
8.2 Primary Forum Selection
Exclusive original jurisdiction lies with the Tribunal. Exhaustion of administrative remedies is a condition precedent to any further judicial review.
8.3 Limited Arbitration
The parties may, by mutual written agreement, submit discrete evidentiary issues (e.g., sampling methodology) to binding arbitration under the Colorado Uniform Arbitration Act. The Tribunal retains jurisdiction over all remaining matters.
8.4 Jury Waiver
To the extent a subsequent appeal is taken to district court, the parties knowingly waive trial by jury on all issues triable of right, except where such waiver is prohibited by law or the court orders otherwise.
8.5 Injunctive Relief
Nothing herein limits the Tribunal’s authority to maintain or dissolve the Collection Stay or to issue interim orders to preserve the status quo.
9. GENERAL PROVISIONS
9.1 Amendment & Waiver
This Petition may be amended only by leave of the Tribunal; waiver of any provision requires written consent of the opposing party and approval by the Tribunal.
9.2 Assignment
Neither party may assign its rights or obligations in this proceeding without prior written consent and Tribunal approval.
9.3 Successors & Assigns
This Petition shall inure to the benefit of, and bind, any successors or permitted assigns.
9.4 Severability
If any provision is held invalid, the remaining provisions shall remain in full force to the maximum extent permitted.
9.5 Integration
This Petition constitutes the entire statement of claims and supersedes all prior or contemporaneous statements regarding the Assessment.
9.6 Counterparts & Electronic Signatures
This Petition may be executed in counterparts and filed electronically in accordance with Tribunal rules; electronic signatures shall be deemed originals.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned executes this Petition as of the Effective Filing Date.
Respectfully submitted,
[Name of Authorized Representative], Esq.
Colorado Bar No. [Bar #]
[Law Firm Name]
[Address]
[Phone] | [Email]
Counsel for Taxpayer
Date: _____
11. CERTIFICATE OF SERVICE
I certify that on [MM/DD/YYYY], a true and correct copy of the foregoing Notice of Appeal and Petition for Review was served via [Method of Service] upon:
Colorado Department of Revenue
Division of Taxation, Litigation Section
[Address]
[Name]
12. VERIFICATION
I, [Name of Authorized Representative], declare under penalty of perjury under the laws of the State of Colorado that I am authorized to act on behalf of Taxpayer and that the facts stated in this Petition are true and correct to the best of my knowledge and belief.
[Name]
[Title]
Date: _____
[// GUIDANCE: Attach supporting exhibits as separate, consecutively-numbered documents. Include a proposed scheduling order if required by local rules.]